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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

… report, Awarding and Oversight of Statewide Interoperable Communications Grants (Report 2016-S-90 ). Background Our … and provided adequate oversight of Statewide Interoperable Communications Grant (SICG) awards to ensure grant funds were … Awarding and Oversight of Statewide Interoperable Communications Grants ( 2016-S-90 ) …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow

Town of Union – Financial Condition (2016M-192)

… inaccurate meters or both. Ensure that the Town bills for all water and sewer services based on accurate meter flows …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through … 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)

… Audit The purpose of our audit was to examine the former Clerk’s records and financial practices for the period … 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Lansing Fire District – Financial Condition (2013M-80)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, … The purpose of our audit was to examine the Districts financial condition for the period January 1 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80

Cayuga County Community College – Information Technology (2013M-291)

… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

Comptroller DiNapoli Releases Municipal Audits

… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0

Justice Court Fund: Invoice Billing Program

… Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice … payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the … Justice Court Fund Invoice Billing Program …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Town of Oswego – Financial Condition and Information Technology (2017M-290)

… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290

Opinion 2000-8

… -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner … of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You further state …

https://www.osc.ny.gov/legal-opinions/opinion-2000-8

Opinion 2000-5

… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …

https://www.osc.ny.gov/legal-opinions/opinion-2000-5

Selected Management and Operations Practices

… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy Efficiency project …

https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices

DiNapoli Announces State Contract and Payment Actions for July 2015

… to the Port Authority of New York and New Jersey for the La Guardia Airport flood control project. Office of Parks, …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015

Opinion 91-30

… in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL … §800(2): A town board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative require direct involvement in the procurement …

https://www.osc.ny.gov/legal-opinions/opinion-91-30

Opinion 2002-4

… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

Opinion 88-56

… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner … with the district, does not have a prohibited conflict of interest in purchase contracts between the firm and the … with the district would have a prohibited conflict of interest in contracts between the firm and the district. …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

Opinion 88-5

… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …

https://www.osc.ny.gov/legal-opinions/opinion-88-5